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    <title>2022 (5) TMI 125 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The HC set aside DRC-07 proceedings against a private company for alleged turnover suppression spanning 2017-20. The proceedings improperly included demands for ocean freight tax despite an existing court order staying such recovery. The court found the petitioner was denied proper personal hearing opportunities despite participating in inspections and providing documentation. The matter was remanded to the first respondent for reevaluation with directions to conduct proper hearings and comply with law. The HC disposed of the writ petition without costs, emphasizing the need for fair opportunity for the petitioner to present its case.</description>
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